Employer of Record In Greece: A Complete Guide for 2026

Introduction

Hiring in Greece presents a structured but demanding compliance environment. Foreign employers are required to register new hires with the labor ministry before the start date, administer payroll through the national social security fund, issue employment contracts in Greek, deliver 13th and 14th month salary payments, and sponsor work visas for non-European Union hires.

An Employer of Record provider acts as the legal employer to help you hire in Greece, manages statutory filings, and payroll operations.

For most international companies, this removes the multi-month subsidiary setup phase that would otherwise precede the first hire.

This guide covers social security, income tax, leave, severance, work permits, and the employer of record model for 2026

Greece at a glance

Estimated Population: 9.84 million

Currency: Euro

Capital: Athens

Official Language: Greek

GDP: USD 256.24 billion

Employment in Greece

Greece has several employment regulations that companies must understand before setting up or expanding operations in the country. Working with an Employer of Record can help businesses navigate local employment and business laws with the right support.

Greece’s employment laws apply both to foreign nationals and its citizens. The majority of Greek labor laws favor employees. Let us understand in detail the employment laws in Greece for citizens and foreigners

Contractors vs. full-time employees

The difference between a full-time employee and a contractor in Greece depends on the work relationship, contract type, benefits, tax duties, and level of employment protection.

Customer story: How Skuad supported PureRED in building a distributed team across six countries, including Greece

PureRED is an integrated marketing and advertising agency hiring across multiple regions to support a growing client portfolio. The team needed to onboard 65 employees across the UK, Spain, Croatia, Greece, Colombia, and India, each with its own labor laws, payroll rules, and statutory obligations, without setting up local entities in any of them.

Skuad supported localized employment contracts, multi-currency payroll, and ongoing compliance across all six markets from a single platform. Today, PureRED runs a distributed team across six countries through Skuad's EOR platform, with Greek hires onboarded alongside the rest.

Read the full case study.

Hiring in Greece

Hiring in Greece is governed by an employment framework, strict data protection rules, and detailed health and safety obligations that apply from the first hire. Employers must work within all three before onboarding can begin.

Core compliance requirements:

• Registration of new hires in the ERGANI online information system before the start date
• Access to state-supported employment programs through the Greek Manpower Employment Organization (OAED), including reduced labor cost incentives for hires under 25 or the long-term unemployed
• GDPR-aligned background checks, limited to data necessary for candidate assessment
• Adherence to health and safety obligations, where breaches can trigger civil, administrative, and criminal penalties

The compliance scope is broader than most foreign employers anticipate, and the gaps tend to surface after the first hire.

Probation and termination

EOR solution

For companies hiring in Greece without setting up a local entity, an EOR solution offers a structured route to market entry.

Skuad supports compliant hiring in Greece and facilitates the broader employment workflow on a single platform, from onboarding permanent and fixed-term contracts to payroll, tax filings, and work permit support for foreign hires.

This allows foreign companies to hire and manage their global workforce without the time, cost, and administrative overhead of incorporating a subsidiary.

General Employer of Record service terms

Types of visas in Greece

Work permits

Some of the important things to keep in mind for a national visa (work-permit visa) are as follows:

• In order to apply for a visa D, the form shall be submitted duly signed by the applicant.
• The passport holder should have travel medical insurance, which should be valid for the period of stay.
• Applicants must submit a medical fitness certificate from the authorized health department.
• The applicant’s criminal record must be mentioned if any.
• The duration of a visa D is longer than 90 days and lasts up to 365 days.
• Non-EU/EEA citizens who do not require a visa can stay in Greece for up to 90 days within any period of 180 days after the initial entrance.

Hiring a non-EU national in Greece typically requires a Type D long-stay visa applied at a Greek consulate abroad, followed by a residence permit for paid employment filed at the Decentralized Administration after entry, with certified Greek translations and apostilled supporting documents.

Coordinating this end-to-end across consular authorities, documentation, and processing windows adds significant lead time to any international hire.

Skuad supports the work permit process on your behalf through its global immigration platform, including:

• Supporting work permit applications for foreign employees joining your team
• Helping coordinate visa documentation with relevant local immigration authorities
• Assisting with residence or work permit conversions as required by local immigration law
• Helping track documentation requirements and deadlines across the full permit lifecycle
• Helping keep your team aligned with compliance requirements as permit renewals and regulatory rules change

For companies hiring in Greece without a local entity, Skuad's immigration support runs alongside the EOR workflow, so visa coordination and onboarding move through the same platform rather than as parallel projects.

Book a demo to see how Skuad supports Greece work permits end-to-end

Payroll and taxes in Greece

In Greece, payroll contributions are mandatory on 13th and 14th month salaries, which include Easter (half-month salary), vacation bonus (half-month salary), and Christmas (full-month salary). Let us discuss in detail the taxation system of Greece.

How to set up a subsidiary in Greece

Greece permits the formation of several entity types, including private limited companies, limited liability companies (LLC), partnerships, and public limited companies. Registration runs through an electronic platform that consolidates filings across the relevant authorities.

The process to set up an LLC in Greece typically follows these steps:

Step 1: Define capital and management structure. Confirm the company's share capital and appoint directors or managing partners. These details must be finalized before drafting incorporation documents.

Step 2: Prepare founder documents and reserve a business name. Collect identity proof, address proof, and passport copies for each founder. Submit the proposed company name to the General Commercial Registry (GEMI) for approval.

Step 3: Draft and file the Articles of Association. Prepare the articles covering the company's purpose, share structure, and governance, signed by all founders. File them with the founders' identity cards through the electronic platform.

Step 4: Register for a Tax Identification Number (TIN). Apply for the TIN with the Greek tax authority (AADE) by submitting forms M3 and M7. The TIN is required for all subsequent payroll and statutory filings.

Step 5: Pay fees and register with the Chamber of Commerce. Complete incorporation by paying the registration and publication fees. The company must then register with the relevant chamber of commerce and industry to begin operations.

Step 6: Register employees with OAED. Each new hire must be registered with the Manpower Employment Organization (OAED) within 30 days of the hire date.

Incorporation in Greece carries meaningful overhead in time, documentation, and ongoing compliance. For companies that need to hire in Greece without that lead time, an EOR removes the entity dependency entirely. Skuad supports compliant hiring in Greece, facilitates payroll and onboarding, and operates through a local structure already in place.

See how Skuad supports compliant hiring and onboarding in Greece. Book a demo with Skuad to plan your first hire.

Professional Employer Organization (PEO)

A Professional Employer Organization (PEO) partners with your business to handle payroll, tax filings, benefits administration, and other HR functions. Unlike an EOR, a PEO does not become the legal employer. Your company retains the legal employment relationship with the worker, and the PEO operates as a co-employer for HR and payroll purposes.

An EOR, by contrast, is the full legal employer of the worker. The EOR holds the legal and compliance responsibility for the employment relationship, while the worker carries out day-to-day work for your business.

The difference between a PEO and an EOR becomes clearer with a practical example: insurance. Under a PEO arrangement, your company holds the local employment insurance, and the worker is covered under your plan. Under an EOR arrangement, the EOR holds the local employment insurance, and the worker is covered under the EOR's plan.

For companies entering Greece without an existing entity, an EOR is typically the more practical option, as it removes the requirement to set up local employment infrastructure before hiring.

Simplifying EOR services in Greece

Hiring in Greece comes with a layered set of local rules, from progressive tax brackets and EFKA social contributions to mandatory Greek-language contracts and 13th and 14th months. salary payments.

Foreign companies that try to manage this alone often spend months on entity setup, registrations, and compliance workflows before the first hire is even onboarded. An EOR removes that overhead and lets you focus on building the team.

Skuad supports compliant hiring in 160+ through its Unified Employment Platform, with payroll in EUR, statutory benefit administration, contract management, and ongoing local employment knowledge built into a single workflow.

Companies across SaaS, technology, and global services use Skuad to enter the Greek market without setting up a local entity. The result is a faster, cleaner path from offer to first day on payroll.

Build your Greece team with Skuad. Book a demo to see how the platform supports hiring in Greece.

FAQs

1. What is the employer of record in Greece?

An Employer of Record in Greece is a third-party provider that legally employs workers on behalf of a company. It manages payroll, taxes, benefits, contracts, and Greek labor law compliance, allowing businesses to hire employees in Greece without setting up a local entity.

2. How does an international EOR help companies hire in Greece?

An international EOR helps companies hire employees in Greece without creating a local entity. It acts as the legal employer and manages employment contracts, payroll, tax deductions, statutory benefits, and local compliance while the company manages the employee’s daily work.

3. What is the EU employer of record?

An EU Employer of Record helps companies hire employees across European countries without setting up separate local entities. In Greece, it supports payroll, taxes, employment contracts, statutory benefits, and local labor compliance while businesses manage employee roles and performance.

4. What is the employer of record for foreign employees?

An employer of record for foreign employees legally hires workers in another country on behalf of a company. It handles payroll, taxes, benefits, contracts, and compliance, helping businesses hire foreign employees in Greece without managing local entity setup.

5. What is the difference between EOR and PEO?

An EOR acts as the legal employer and manages payroll, benefits, contracts, and compliance for international employees. A PEO works as a co-employer and usually requires the company to have a local entity, making it more suitable for established local operations.